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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Research In Management and Accounting (RIMA) Competitive Jurnal Akuntansi dan Keuangan Kajian Akuntansi Journal of Accounting Auditing and Business Journal of Contemporary Accounting JAF- Journal of Accounting and Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi Research In Management and Accounting (RIMA)

Dedik Nur Triyanto

Universitas Telkom

Author-ID : 1129293

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Public Health Social Sciences Other

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Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak Winda Sangata Ramadhani; Dedik Nur Triyanto; Kurnia Kurnia
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

ASIMETRI INFORMASI DAN DEBT COVENANT MEMODERASI PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM (Studi pada Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2013 - 2016) Anbar Nisrina Mufidah; Dedik Nur Triyanto
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1006

The purpose of this study to determine the effect of earnings management on stock returns and know information asymmetry and debt covenant in moderating the effect of earnings management on stock returns. This research is a descriptive verification research that is causality. The unit of analysis in this study is a company that conducted an IPO in 2013-2016. The research data using sample data selected through purposive sampling technique and obtained by 46 companies doing IPO period 2013 until 2016. This research use technique of simple linier regression analysis and moderated regression analysis. Modified Jones Model is used to detect earnings management. Cummulative Abnormal Return (CAR) is used as a proxy of stock returns. Deb to Equity Ratio (DER) as a proxy for identifying debt covenant. The result of research with simple linear regression test showed that earnings management did not have an effect on stock return. The result of research by using moderated regression analysis test shows that information asymmetry can not moderate the influence of earnings management on stock return. Debt Covenant can moderate the effect of earnings management on stock returns.Keywords: IPO, earnings management, stock return, information asymmetry, debt covenat.

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL SUSTAINABILITY RATIO (Studi Empiris Pada Bank Umum Swasta dan Nasional yang terdaftar di Bursa Efek Indonesia Periode 2011-2015) Januar Santoso; Khairunnisa Khairunnisa; Dedik Nur Triyanto
COMPETITIVE Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i2.232

Suatu industri perusahaan harus mampu bertahan dan usaha yang dimilikinya harus memiliki tingkat keberlangsungan usaha yang tinggi. Penelitian ini bertujuan untuk menguji model konsistensi kinerja keuangan industri perbankan, dimana jika kinerja keuangan perbankan dikatakan sehat, bank tersebut layak untuk beroperasi dan melakukan aktivitas usahanya sebagai lembaga intermediasi kepada masyarakat. Pengujian model konsistensi kinerja keuangan perbankan pada penelitian ini menggunakan rasio keberlanjutan usaha dari sisi keuangan atau Financial Sustainability Ratio (FSR). Penelitian ini bertujuan untuk mengetahui pengaruh dari capital adequacy ratio, non performing loan dan loan to deposit ratio perusahaan terhadap financial sustainability ratio pada perusahaan sub sektor Bank Umum Swasta dan Nasional yang terdaftar di Bursa Efek Indonesia periode 2011 – 2015.Sampel yang digunakan dalam penelitian ini sebanyak 31 perusahaan. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi data panel. Teknik penarikan sampel dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan analisis regresi data panel dengan signifikansi 5%. Berdasarkan hasil penelitian, secara simultan capital adequacy ratio, non performing loan dan loan to deposit ratio berpengaruh signifikan terhadap financial sustainability ratio. Sedangkan secara parsial, non performing loan tidak berpengaruh signifikan namun capital adequacy ratio dan loan to deposit ratio berpengaruh secara signifikan terhadap financial sustainability ratio. Nilai koefisien determinasi ( ) sebesar 7%, yang artinya variabel bebas dapat menjelaskan variabel terikat sebesar 7% sedangkan 93% lainnya dijelaskan oleh variabel lain diluar penelitian ini.Kata kunci: Financial Sustainability Ratio, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio

PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRASI LAPORAN KEUANGAN (PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI TERDAFTAR DI BEI TAHUN 2016-2018) Fazaria Ramadani; Dedik Nur Triyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

ABSTRACT Financial statements presented with equity, ones that are unbiased, provide a genuine information free from all kinds of manipulation, does not mislead or cause disadvantage to users of financial statements. Financial statements will be considered to have high integrity if they provide reliability and other qualities as described in GAAP. A fair and just, reliable financial statements preparation provide users a good basis in the decision making process. The purpose of this study is to determine the effect of independent variables on the dependent variable both simultaneously and partially. Independent variable consists of auditor industry specialization, audit committee, institutional and managerial ownership while the dependent variable consists only of integrity of financial statements. The population in this study contains the infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2016-2018. The companies applied with a purposive sampling method resulting in 117 companies. In this study, descriptive analysis and panel data methods are used along with the help of E-Views 10 software. Based on the sample results, the study shows that auditor industry specialization, independent commissioners, audit committees, institutional ownership and managerial ownership variables simultaneously affect the integrity of financial statements. On the other hand, institutional ownership partially affects the integrity of financial statements in a negative way while auditor industry specialization variable, independent commissioner, audit committee and managerial ownership have no partial effect on the integrity of financial statements. Key words : Auditor Industry Specialization, Independen Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership

Voluntary Disclosure Pada Perusahaan BUMN di Indonesia Yogaswara Margamiharja; Dedik Nur Triyanto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2982

This study aims to determine the effect of public ownership, board of commissioners, independent commissioners, and audit committee on the extent of voluntary disclosure in state-owned companies listed on the Indonesia Stock Exchange for the period 2017-2019. The research was conducted on 20 state-owned companies listed on the IDX in 2017-2019. The research data were obtained from the annual reports published by the respective companies. The research method used is panel data regression analysis. The results of the study indicate that the board of commissioners variable has a positive effect on the extent of voluntary disclosure. Other variables, namely public ownership, independent commissioners, and audit committee do not affect the extent of voluntary disclosure. This research can be used as a reference for company stakeholders to consider the number of commissionerss in considering the extent of voluntary disclosure. Keywords: Extent of voluntary disclosure, public ownership, board of commissioners, independent commissioners, audit committee.

Analiis Faktor-faktor yang Mempengaruhi Kemungkinan Terjadinya Financial Distress (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Eva Fauziah Latif; Dedik Nur Triyanto
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.3774

Suatu perusahaan akan mengalami kebangkrutan jika tidak segera mengatasi financial distress dengan baik. Untuk itu, manajemen perlu memperhatikan kondisi keuangan perusahaannya agar terhindar dari financial distress. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, profitabilitas, dan arus kas terhadap financial distress secara simultan maupun parsial pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 27 perusahaan dengan kurun waktu 5 tahun sehingga didapat 135 data yang diobservasi. Teknik analisis data dalam penelitian ini menggunakan analisis regresi logistik dan pengelolaan data menggunakan SPSS 24. Berdasarkan hasil penelitian variabel likuiditas, leverage, profitabilitas, dan arus kas secara simultan berpengaruh signifikan terhadap financial distress. Sedangkan secara parsial, leverage berpengaruh positif terhadap financial distress dan profitabilitas berpengaruh negatif terhadap financial distress. Variabel likuiditas dan arus kas tidak memiliki pengaruh terhadap financial distress. Untuk itu, sebaiknya pihak manajemen memperhatikan leverage dan profitabilitas perusahaan agar dapat terhindar dari financial distress.Kata Kunci: Financial distress, Likuiditas, Leverage, Profitabilitas, Arus Kas.

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Anita Indrasari; Willy Sri Yuliandhari; Dedik Nur Triyanto
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.79

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism

Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index Naomi Clara Situngkir; Dedik Nur Triyanto
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.486

Misstatements and concealment of facts about the value of accounts in the financial statements indicate a fraudulent financial reporting. As a result, financial information is irrelevant and misleading. The purpose of this study was to analyze the fraud pentagon theory in detecting fraudulent financial reporting using the fraud score model of companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014-2018. The results showed financial stability, external pressure, nature of the industry, effective monitoring, change in auditors, total accruals, change in directors, the proportion of independent commissioners, frequent numbers of CEO's picture and family firms simultaneously affect the fraudulent financial reporting. Partially, financial stability and Family firms have a positive effect, external pressure and total accruals have a negative effect, and the nature of industry, effective monitoring, change in auditors, change in director, the proportion of independent commissioners, and frequent number of CEO's picture have no effect on fraudulent financial reporting. Based on the results of the research, fraud pentagon theory can be used to minimize the occurrence of fraudulent financial reporting that may be done by the company by ensuring the fairness of a financial report and assessing the risk of fraud by taking into account all aspects, especially on asset change ratios, debt ratios, accounts receivable ratios, percentage of independent audit committees change in auditors, changes in directors.

Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Banin Ufiana; Dedik Nur Triyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2680

This study aims to obtain empirical evidence regarding the effect of fraud theory on financial statements as measured using the F-Score method. The novelty of this research is the use of eight variables in this study to find out more specifically from the financial statements. This study uses the fraud diamond theory and agency theory. The population of this study consists of industrial goods and consumption companies listed on the Indonesia Stock Exchange. The population of this study consists of companies located in Indonesia. The research period is 2016 to 2020. The data used in this study is secondary data obtained from the company's annual financial statements. Purposive sampling technique was used to determine the research sample. There are 35 companies that are sampled. Factor analysis and logistic regression analysis methods were used as research methods. Based on the results of the study that ROA, RECEIV, BDOUT, AUDCHAGE, have a positive effect on the financial reporting of industrial and consumer goods companies listed on the Indonesia Stock Exchange. Furthermore, ACHANGE, LEV, AUDIT OPINION, DCHANGE have no effect on the financial statements of industrial and consumer goods companies listed on the Indonesia Stock Exchange.

ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Larassari Larassari; Dedik Nur Triyanto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Going concern audit opinion is important information for users of financial statements, especially for investors who make decisions in investing because this is a warning that there are indications that the company will go bankrupt. The purpose of this study was to determine the factors that can affect the provision of going concern audit opinions using indicators of company growth, debt default, liquidity and opinion shopping in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses quantitative methods. The purposive sampling technique used in this study was to obtain a sample of 34 companies or 170 data samples. The analytical method of this research is logistic regression analysis using IBM SPSS Statistic software version 25. Data collection uses secondary data sources from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the results of this study, company growth, debt default, liquidity and opinion shopping have a simultaneous effect on the provision of going concern audit opinions. Partially, liquidity has a negative effect on going concern audit opinion. Company growth, debt default and opinion shopping have no partial effect on going concern audit opinion. Based on these results, investors are advised to pay attention to the level of liquidity or the company's ability to meet its short-term obligations to minimize the risk of indications of bankruptcy before investing in investing

Co-Authors Ajeng Luthfiyatul Farida Amalia Ahdiyah Amaraesty, Tashya Amiyanti, Delia Anak Agung Gede Sugianthara Anbar Nisrina Mufidah Anggraina Ayu Ningtyas Anita Indrasari Annisa Rizal Anugrah, Elsa Cintia Banin Ufiana Bima Dwi Candra Wardhana Dhian Nurul Hidayati Dhian Wahyuni Dinda Novarina Eva Fauziah Latif Fazaria Ramadani Hasbiya Fitra Amalia Hiro Tugiman, Hiro I Nyoman Adi Putra Ismi Raswati Januar Santoso Khairunnisa Khairunnisa Koenta Adji Koerniawan Kurnia Kurnia Larassari Larassari Lutfi Kurniatir Rohmah Melda Tri Pratiwi Mirza Aulia Nur Fajri Mufidah, Anbar Nisrina Muslimah, Oktavia Nafisah, Salwa Namira Anggraini Namira Permata Naomi Clara Situngkir Nazalia, Nisa Nenden Rima Humairoh Ningtyas, Anggraina Ayu Nisa Nazalia Oktavia Muslimah Prananda, Rihhadatul 'Aisy Ramadani, Fazaria Riantami, Vivi Lestari Rohmah, Lutfi Kurniatir Ruthfina Putri Sulistiyaningrum, Nova Widya Tika Alfiany Wardhana, Bima Dwi Candra Willy Sri Yuliandhari Winda Sangata Ramadhani Yogaswara Margamiharja Yohana Ariska Sihombing

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